KASHYAP L SHAH, V. ADDL CIT RG 10(1),

MA 54/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0672 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 05-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NEETA BAKSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUM BAI . . , ! , '# ' $ BEFORE SHRI B. R. MITTAL, JM AND SHRI SANJAY ARORA , AM %% '&/ M.A. NO.54/MUM/2013 (ARISING OUT OF ITA NO.8476/MUM/2010) ASSESSMENT YEAR: 2006-07 KASHYAP L. SHAH VIJAY RAJ BUILDING, GROUND FLOOR, PLOT NO.288, 9 TH ROAD, KHAR (WEST), MUMBAI-400 052 & & & & / VS. ADDL. CIT, RANGE 19(1), PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI-400 012 ( '# ./ ) ./ PAN/GIR NO. AAPBS 6722 L ( (* / APPELLANT ) : ( +,(* / RESPONDENT ) (* - ' / APPELLANT BY : MS. NEETA BAKSHI +,(* . - ' / RESPONDENT BY : SHRI MANOJ KUMAR & . /0# / // / DATE OF HEARING : 07.06.2013 1 2 . /0# / DATE OF PRONOUNCEMENT : 07.06.2013 '3 / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS APPLICATION BY THE ASSESSEE IN RESPECT OF THE ORDER U/S. 254(1) OF THE INCOME TAX ACT, 1961 (THE ACT HEREI NAFTER) DATED 19/11/2012 IN ITS CASE FOR THE ASSESSMENT YEAR (A.Y.) 2006-07, DISMISSING THE ASSESSEES APPEAL. THE ASSEESSEE HAS NOW MOVED A MISCELLANEOUS PETITION ON 05.02.201 3, STATING THAT THE NON APPEARANCE ON THE DATE OF THE HEARING, I.E., 19.11.2012, WAS D UE TO THE BONA FIDE IMPRESSION THAT THE 2 MA NO.54/MUM/2013 (A.Y. 2006-07) KASHYAP L. SHAH VS. ADDL. CIT GOVERNMENT HAD DECLARED A HOLIDAY FOR THE SAID DAY ON ACCOUNT OF PASSING OF A PROMINENT SHIV SENA LEADER, SHRI BALASAHEB THAKERAY, ON SATUR DAY, I.E., 17.11.2012. THE ASSESSEE HAS HEAVY STAKES IN ITS APPEAL; THE ADDITIONAL DEMA ND RAISED AS A RESULT OF ASSESSMENT BEING TO THE TUNE OF RS.25 LACS. ACCORDINGLY, IT IS PRAYED THAT IN THE INTEREST OF JUSTICE A FRESH OPPORTUNITY OF PURSUING ITS APPEAL BE GRANTE D. 2. WE HAVE HEARD THE PARTIES, AND PERUSED THE MATER IAL ON RECORD. THE DATE OF HEARING, I.E., 19.11.2012, WAS THE FIRST DATE OF PO STING OF THE CASE, WHICH IS GIVEN BY THE REGISTRY (OF THE TRIBUNAL) WHILE ACKNOWLEDGING THE RECEIPT OF THE APPEAL. THOUGH, WE NORMALLY EXPECT A MORE RESPONSIBLE BEHAVIOR FROM TH E COUNSELS, I.E., THAN BEING GUIDED BY UNCONFIRMED NEWS AND MERE HERE-SAY, IT CANNOT BE DENIED THAT THE SUBSTANTIAL CAUSE OF JUSTICE MAY SUFFER AND, IN ANY CASE, WOULD REMAIN U NADDRESSED, IF THE ASSESSEES PLEA WAS NOT ACCEPTED. THE FACT THAT IT WAS THE FIRST DATE O F THE HEARING, WOULD ALSO WEIGH IN FAVOUR OF THE ASSESSEE. WE, ACCORDINGLY, ARE INCLINED TO A CCEPT THE ASSESSEES APPLICATION, EVEN AS OBSERVED BY THE BENCH AT THE CONCLUSION OF THE HEAR ING ITSELF, FIXING THE DATE OF THE HEARING OF THE APPEAL FOR JULY 23, 2013. NO SEPARAT E NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPL ICATION IS ALLOWED. 4 /5 & 64/ . %% '& 7/ . / 89 ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH JUNE, 2013 '3 . 1 2 #' :&5 07 ;& , 2013 . @ SD/- SD/- (B. R. MITTAL) (SANJAY ARORA) / JUDICIAL MEMBER '# / ACCOUNTANT MEMBER MUMBAI; :& DATED : 07.06.2013 .&../ ROSHANI , SR. PS 3 MA NO.54/MUM/2013 (A.Y. 2006-07) KASHYAP L. SHAH VS. ADDL. CIT '3 . +/% A'%2/ '3 . +/% A'%2/ '3 . +/% A'%2/ '3 . +/% A'%2// COPY OF THE ORDER FORWARDED TO : 1. (* / THE APPELLANT 2. +,(* / THE RESPONDENT 3. B ( ) / THE CIT(A) 4. B / CIT - CONCERNED 5. %E@ +/& , , / DR, ITAT, MUMBAI 6. @G6 H / GUARD FILE '3& '3& '3& '3& / BY ORDER, I II I/ // /8 8 8 8 (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI